TMI Blog2014 (9) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction, purchaser and seller both are bona fide dealers, form 38 in question was sent in advance by the applicant to the selling dealer, excise invoice was found accompanied with the goods, in respect of which, Canvet Credit was admissible to the applicant since the goods imported was a raw material. - there was no intention to evade payment of tax - The finding recorded by the first appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Briefly stated facts of the present case are that on 22nd December, 2009, a truck no. CG 04/CW-0791 was intercepted by the Assistant Commissioner Commercial Tax mobile squad, 1st Unit Meerut. The goods loaded in the truck were found accompanied with excise invoice of the selling dealer and form 38. The goods were ceased on the ground that column no. 6 of form 38 has been left blank. The first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the applicant before the Tribunal was dismissed by the impugned order. The Tribunal has also found no error in the findings of fact recorded by the first appellate authority. The finding recorded by the first appellate authority and the Tribunal that there was no intention to evade payment of tax, is based on consideration of relevant materials and evidences on record. Under the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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